Savage Company adopted the dollar-value LIFO method in 2014. At December 31, 2014, ending inventory was $100,000, with a price index of 1.00, using dollar-value LIFO. At December 31, 2015, the ending inventory using FIFO is $120,000 and the price index is 1.15. What is the LIFO Reserve on December 31, 2015?

A) $4,348
B) $15,000
C) $15,652
D) $20,000

Answer: B
Explanation: B)
$120,000 / 1.15 =
$104,348
$100,000 × 1.00 =
$100,000
$4,348 × 1.15 =
$5,000
Total
$105,000
LIFO Reserve: $120,000 - $105,000 = $15,000

Business

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